What characterizes a discrepancy in an invoice according to SBMS?

A discrepancy in an invoice, according to SBMS, is characterized by the fact that it does not match perfectly to the schedule. This means that there are inconsistencies or differences between what was expected or scheduled and what is actually detailed in the invoice. Such discrepancies can arise due to various reasons, such as calculation errors, incorrect quantities, or pricing differences. Recognizing a discrepancy is crucial for effective financial management, as it may indicate an issue that needs to be addressed before payment is made or before the accounting records can be finalized.

Other options either refer to a perfect match or an ideal scenario regarding invoice processing, which does not align with the definition of a discrepancy. Understanding discrepancies helps ensure accuracy and accountability within financial transactions.